In one of the earlier posts we indicated that Johann H. Lambert proved the irrationality of $\exp(x)$ or $e^{x}$ for non-zero rational $x$ by means of continued fraction expansion of $\tanh x$. In this post we provide another proof for irrationality of $e^{x}$ which is based on a completely different approach. I first read this proof from Carl Ludwig Siegel's wonderful book Transcendental Numbers and I was amazed by the simplicity and novelty of Siegel's argument.